- (1.) THIS writ petition has been preferred by the petitioner for a direction on the respondents to refund the entire amount of sales tax collected by the respondents from petitioner between 22nd November, 1995 to 6th May, 1998.
(2.) ACCORDING to the petitioner, it applied for exemption from payment of sales tax on purchase of raw materials pursuant to Notification being SO 478 dated 22nd December, 1995. As the matter remained pending, the petitioner had to purchase raw materials on payment of sales tax since 22nd November, 1995. It is only on 6th May, 1998, the respondents granted exemption from payment of sales tax on purchase of raw materials for the period between 22nd November, 1995 and 21st November, 2003. Counsel for the petitioner submitted that the exemption from payment of sales tax on purchase of raw materials having been allowed w.e.f. 22nd November, 1995, the sales tax paid by the petitioner on purchase of raw material in between 22nd November, 1995 and 6th May, 1998 should be refunded by the respondents with interest @ 9% per annum from expiry of six months from the date of application for refund as per the provisions of Sections 42 and 43 of the Bihar Finance Act, 1981. He placed reliance on a judgment of the Ranchi Bench of the Patna High Court in M/s Tinplate Company of India Limited vs. State of Bihar and Ors. [C.W.J.C. No. 3248 of 1999(R)], disposed of on 6th January, 2000.
(3.) IT appears that the petitioner has already represented for refund and stated to have shown the details of purchase made between the period aforesaid vide representation, as contained in Annexure -3 to the writ petition. However, it is not clear as to on which date such representation was preferred by the petitioner.;